SEC Comment Letter for WELLTOWER INC. (WELL) (CIK 0000766704) (WELL) — Jun 16, 2010
WELLTOWER INC. (WELL) (CIK 0000766704)
Date: June 16, 2010 · CIK: 0000766704 · Accession: 0000000000-10-033780
AI Filing Summary & Sentiment
Letter
Re: Health Care REIT, Inc. Form 10-K for Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 1-8923 Dear Mr. Estes:
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
DIVISION OF CORPORATION FINANCE
June 16, 2010
Via U.S. Mail and Facsimile 419.247.2826
Mr. Scott A. Estes Executive Vice President and Chief Financial Officer Health Care REIT, Inc. One SeaGate, Suite 1500 Toledo, OH 43604
We have completed our review of your fili ng and do not have any further comments at this time. S i n c e r e l y , Kevin Woody Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
June 16, 2010
Via U.S. Mail and Facsimile 419.247.2826
Mr. Scott A. Estes Executive Vice President and Chief Financial Officer Health Care REIT, Inc. One SeaGate, Suite 1500 Toledo, OH 43604
Re: Health Care REIT, Inc.
Form 10-K for Fiscal Year Ended December 31, 2009
Filed February 26, 2010 File No. 1-8923
Dear Mr. Estes:
We have completed our review of your fili ng and do not have any further comments at
this time. S i n c e r e l y ,
Kevin Woody Accounting Branch Chief